Computer Audio Asylum

Test with 24/96 vs. 16/44 LITTLE TO NO DIFFERENCE.

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This Post Has Been Edited by the Author

As a "data point" and discussion for those who have been singing the praises of hi-res audio downloads, I did a test recently.
Recently got the very versatile E-Mu 0404 USB (AKM AK4396 DAC) to play around with on my computer (quad core 2.8GHz, 8G RAM, low DCP latency, Win7, through USB of course). With some recent high definition downloads / DVD-A source:
Rebecca Pidgeon - The Raven: "Spanish Harlem" (24/88 Bob Katz 15th Anniversary Ed)
Carol Kidd - Dreamsville - "When I Dream (2008)" (24/96 Linn Studio Master)
Laurence Juber - Guitar Noir - "Guitar Noir" (24/96 AIX DVD-A rip)
Took these FLAC/WAV files, down sampled in Adobe Audition to 16/44 (no dither, no noise shaping) then resampled back up to 24/96. Verified that frequencies all truncated to 22kHz. Then listened to them with Foobar 2000 ABX comparator using the E-Mu ASIO output plugin. This allows me to A-B on-the-fly and do some "blind" ABX'ing.
Listened with headphones: Audio Technica ATH-M50, Etymotics ER-4B.
With this setup, I figure I've removed all variables except for sample rate change - same mastering, same DAC running at same sample rate.
Results: Essentially NO DIFFERENCE between the native 24/96(88) and 16/44. Blind ABX results NO SIGNIFICANT DIFFERENCE. When I do the rapid A-B switch in the middle of a song, I thought there MAY have been slightly more smoothness/openness in the high-def version but this could just be placebo and the improvement was MAYBE 5%.
At 38 years old, very few loud concert experiences, I don't think I have 'tin ears' (hey my wife thinks I have better ability to pick out music in noisy environments so I guess it's at least as good as some females :-).
My conclusions:
1. Either my equipment sucks or these samples suck and there's alot more but I need to fork up more $$$$.
2. Or high-def cannot be well appreciated with headphones.
3. Or, there's really not much difference.
4. At this point I'd probably spend a few more dollars to buy a high-def download (maybe at most $5-10 more if it's something I like) when given the option but not expect significantly more revelation in the sound.
I've listened to good SACD as well and like them but there's no way to do tests like this. I didn't bother with 24/192 material since I figured most improvement should come from this first step up 44 --> 96. Anyone else done such tests for themselves?

Edits: 02/13/10 02/13/10

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